Please assist me with the following two questions

When a stock dividend is issued, it will:

A)

decrease total assets.

B)

increase retained earnings.

C)

decrease paid-in capital.

D)

not affect total equity

When the common stock account is disclosed on the balance sheet, it is reported at:

Question 20 options:

A)

current market value.

B)

average issue price.

C)

par or stated value.

D)

lower of cost or market.